CAV JUDGMENT

(PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE)

1. The appellants have filed the present appeal impugning an order dated 16.06.2023 [impugned order] passed by the learned Single Judge of this Court in W.P.No.105971/2022 (Excise), whereby the said petition was allowed.

2. The said writ petition was filed by the respondents [the petitioner firm], which is a registered partnership firm, impugning an order dated 13.09.2022 passed by appellant No.1 and an order dated 19.09.2022 passed by appellant No.2, whereby the petitioner firm was called upon to deposit an amount of Rs.18,40,000/- for the purpose of renewal of CL-7 Licence granted to it under Rule 17B of the Karnataka Excise (General Conditions of Licences) Rules, 1967 [hereafter ‘the Rules’].

3. The learned Single Judge has set aside the orders impugned in the writ petition and has directed the appellants to refund the amount to Rs.18,40,000/- as transfer fee collected from the legal heir of the deceased partner of the petitioner firm.

Prefatory facts

4. The petitioner firm is engaged in carrying on business under the name and style of M/s. Taniska Lodging and Boarding located at Survey No.112/2H, VPC No.1288 of Halyala Grama